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This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

This study aims to analyze the effect of product quality and brand image on purchasing decisions of road bike consumers at Bike Republic Store Medan. This research uses a quantitative approach with a causal associative method. The research data were obtained through the distribution of questionnaires to 90 respondents who were consumers of Bike Republic Store Medan using a purposive sampling technique. The data analysis method used is multiple linear regression analysis with classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination. The results show that partially product quality has a positive and significant effect on purchasing decisions with a t-count value of 2.989 which is greater than the t-table value of 1.987 and a significance value of 0.004 < 0.05. Brand image also has a positive and significant effect on purchasing decisions with a t-count value of 4.195 which is greater than the t-table value of 1.987 and a significance value of 0.000 < 0.05. Simultaneously, product quality and brand image have a positive and significant effect on purchasing decisions with an F-count value of 90.223 which is greater than the F-table value of 3.951 and a significance value of 0.000 < 0.05. In addition, the coefficient of determination shows an R Square value of 0.670, which means that product quality and brand image are able to explain purchasing decisions by 67%, while the remaining 33% is influenced by other variables outside this study.    

The purpose of this study was to determine whether employee productivity affects the job desk. To determine whether the work system affects the job desk through employee productivity as an intervening variable. To determine whether work procedures affect job desks through employee productivity as an intervening variable. The research methodology was carried out using quantitative research with 33 respondents of PT Hear Life Medan employees.  From the results of hypothesis testing that has been done, H0 is rejected and Ha is accepted. This shows that the work system, work procedures and job descriptions have a significant influence on employee productivity The effect of the work system on employee productivity can be seen from the coefficient of determination (R2). Based on the calculation results, the R2 value is 0.775. This means that the work system only provides an influence of 75.5% on employee productivity, while the remaining 24.5% is influenced by other factors.

This research is motivated by the issue of employee productivity at Estetiderma Clinic Bekasi, as indicated by the unmet distribution target data during the 2021–2024 period. In addition, there are indications that improvements are needed in the effectiveness of recruitment methods and employee work discipline, as reflected in the attendance data. The purpose of this study is to determine whether recruitment (X1) and work discipline (X2) have an effect on employee productivity (Y), either partially or simultaneously, at Estetiderma Clinic Bekasi. The research method used is associative quantitative research. The population and sample consist of all 130 employees of Estetiderma Clinic Bekasi. The data analysis techniques employed include multiple linear regression analysis, correlation coefficient analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results of the study show that: (1) the recruitment variable (X1) has a t-value of 9,503 > t-table 1.978 and a significance value of 0.000 < 0.05, indicating a positive and significant effect of recruitment on employee productivity; (2) the work discipline variable (X2) has a t-value of 13,154 > t-table 1.978 and a significance value of 0.000 < 0.05, indicating that work discipline has a positive and significant effect on employee productivity; and (3) the simultaneous F-test result shows an F-value of 114.347 > F-table 3.067 with a significance value of 0.000 < 0.05, which means that recruitment and work discipline simultaneously have a significant effect on employee productivity. These two variables contribute 64.3% to employee productivity, while the remaining 35.7% is influenced by other factors not included in this study.

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study aims to analyze the effect of Debt to Asset Ratio and Debt to Equity Ratio on Price to Book Value at PT Tiga Pilar Sejahtera Food Tbk for the period 2012 2024. The phenomenon of debt ratio fluctuations, negative DER in several years, and significant changes in PBV are important bases for conducting this study. The research method used is a quantitative method with a descriptive and associative approach. The data analyzed are secondary data in the form of the company's annual financial reports. Data analysis techniques include classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that Debt to Asset Ratio (DAR) has a negative and significant effect on Price to Book Value (PBV). Debt to Equity Ratio (DER) is also proven to have a negative and significant effect on Price to Book Value (PBV). Simultaneously, the Debt-to-Asset Ratio and Debt-to-Equity Ratio significantly influence Price-to-Book Value (P/BV), with a coefficient of determination of 67.3%. This means that the DAR and DER variables explain 67.3% of the variation in company value, with the remainder influenced by other factors outside the study.

This study aims to analyze the application of occupational safety and health in the Special Vehicle Division of PT Pindad using hazar indentification, risk assessment, and risk control methods. The focus of the research is to identify potential hazards, assess the level of risk, and evaluate risk control efforts in the production process of the Special Vehicle Division. The research method used is descriptive with a quantitative approach. The data used in this study was obtained from the results of interviews and direct observations at the company. The results of this study show that there are 5 activities that are identified as causing potential danger, and the risk rating is determined, namely the first activity has a medium risk value, the second activity has a low risk value, the third activity has a negligible risk value, the fourth activity has a high risk value, and the fifth activity has a medium risk value, as well as administrative control efforts, technical control, and PPE control.

This study aims to analyze the effect of price and product quality on purchasing decisions of Gudang Garam Signature Kretek cigarettes in the premium machine-made kretek segment. The Indonesian tobacco industry continues to face sustained regulatory pressure through excise tax increases and intensifying brand competition, prompting consumers to reassess purchasing decisions using both rational evaluation and experiential judgment. A quantitative correlational approach was employed in this study. Primary data were collected through structured Likert-scale questionnaires distributed to 100 active consumers of Gudang Garam Signature Kretek selected using purposive sampling techniques. Data analysis was conducted through validity testing, reliability testing, and multiple linear regression analysis using SPSS software. The results indicate that price and product quality have a positive and significant influence on purchasing decisions, both partially and simultaneously. Product quality emerged as the most dominant factor, suggesting that premium cigarette consumers prioritize consistent quality, taste, aroma, and overall consumption experience as the primary basis for decision-making. Meanwhile, price remains an important rational reference for assessing the fairness between perceived benefits and financial sacrifice. Simultaneously, both variables explain 50 percent of the variation in purchasing decisions, while the remaining variance is influenced by other factors outside the research model. These findings highlight that purchasing decisions in the premium cigarette market are shaped by a value-based assessment, where sustained product quality and adaptive pricing strategies play a critical role in maintaining consumer loyalty amid regulatory pressure and evolving market dynamics

This study aims to determine the influence of marketing strategies and consumer commitment on purchasing decisions for Yamaha NMAX products in Rimbo Bujang using quantitative analysis descriptive research methods with SPSS 26 tests on 96 respondents. The results of the study indicate that the Marketing Strategy variable (X1) has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. Then the Consumer Commitment variable (X2) also has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. While simultaneously Marketing Strategy (X1) and Consumer Commitment (X2) together have a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. The coefficient of determination (R²) value of 0.777 indicates that 77.7% of the variation in Purchase Decisions is influenced by Marketing Strategy and Consumer Commitment, while the remaining 22.3% is influenced by other factors outside this study. These findings provide important insights for more effective business strategies, especially in increasing product sales through a better approach to consumers. By understanding the factors that influence purchasing decisions, companies can optimize more targeted marketing strategies and increase levels of consumer satisfaction and loyalty.  

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study aims to analyze the influence of advertising, price, and brand image on purchasing decisions for Madu Sumber Podang in Kediri Regency. The research employed a quantitative descriptive approach with a sample of 136 respondents selected through accidental sampling. Data were collected using a questionnaire and analyzed using classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that advertising has a positive but insignificant effect on purchasing decisions. Price has a negative and significant effect, while brand image has a positive and significant effect on purchasing decisions. Simultaneously, the three independent variables have a significant influence on purchasing decisions. The determination coefficient (R²) value of 0,388 shows that 38.8% of the variation in purchasing decisions is explained by advertising, price, and brand image, while the remaining portion is influenced by other variables outside the study. These findings highlight the importance for business actors to improve promotional effectiveness, pricing strategies, and brand image strengthening to enhance consumer purchasing decisions for Madu Sumber Podang.

MSMEs are a sector that plays a vital role in the Indonesian economy, both as labor absorbers and significant contributors to Gross Domestic Product (GDP). However, amidst increasingly competitive business competition, the sustainability of MSMEs is largely determined by the ability of entrepreneurs to formulate and implement appropriate business strategies. This study aims to analyze the role of business strategies in increasing revenue by taking a case study of the Dimsum Mentai MSME in Medan City. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. The research results show that the business strategies implemented by the Dimsum Mentai MSME include product innovation through a combination of traditional and modern flavors, the implementation of value-added packages to reach consumers with diverse purchasing power, the selection of a strategic business location near student activity centers, and the use of social media as a digital promotional tool. These strategies have been proven to increase consumer appeal, expand market reach, and positively contribute to increasing business revenue. Thus, it can be concluded that business strategy plays a crucial role in maintaining competitiveness and increasing revenue for MSMEs in the culinary sector. The findings of this study are expected to contribute academically to the development of MSME business strategy studies and provide practical recommendations for entrepreneurs to optimize their business potential amidst constantly changing market dynamics.

This study investigates the influence of the marketing mix on consumer purchasing decisions at Rahayu Souvenir Shop. A quantitative research approach was applied to examine the relationship between the marketing mix elements and consumer behavior. Data collection involved the use of structured questionnaires distributed to consumers. The sample consisted of 95 respondents, selected using the Slovin formula based on the total population of the shop’s customers. Several statistical tests were conducted to ensure data validity and reliability, including validity and reliability tests, as well as classical assumption tests such as normality, heteroscedasticity, and multicollinearity tests. These tests were prerequisites for conducting multiple linear regression analysis. The results of the analysis revealed that the product variable (X1) does not have a significant influence on consumer purchasing decisions, as indicated by a significance value of 0.625 (> 0.05). On the other hand, the price variable (X2) showed a significant influence with a significance value of 0.020 (< 0.05), while promotion (X3) and location (X4) also had significant effects with significance values of 0.009 and 0.000, respectively. Furthermore, the F-test results indicated that the product, price, promotion, and location variables together have a significant effect on purchasing decisions, as shown by a significance value of 0.001 (< 0.05).

This study aims to analyze the influence of taste, customer experience, and digital marketing on repurchase intention at Mie Ayam Panggang Demi Apa in Kediri. In the increasingly competitive culinary industry, business owners are required to maintain taste consistency, create memorable customer experiences, and optimally utilize digital platforms in their marketing strategies. These three factors are believed to play an essential role in shaping consumer behavior, particularly in encouraging repeat purchases. The research applied a quantitative survey method involving 90 respondents selected using Slovin’s formula. Respondents were customers who had made at least two purchases within the last month. Data analysis was conducted using SPSS version 26 with several statistical tests, including validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The findings indicate that taste, customer experience, and digital marketing each have a positive and significant influence on repurchase intention, both partially and simultaneously. The R² value of 0.447 shows that 44.7% of the variation in repurchase intention is explained by these three variables. Therefore, it is recommended that business owners consistently maintain product quality, enhance customer experience, and optimize digital marketing to build customer loyalty and ensure long-term business sustainability.

PT. Indosato Jaya Makmur is a company engaged in the culinary sector through the operation of a family restaurant called Washoku Sato, which serves authentic Japanese cuisine. The company is committed to maintaining taste quality, hygiene, and production consistency by utilizing mostly locally sourced raw materials. However, the company faces a serious challenge in the form of high employee turnover intention, which can negatively affect operational continuity, team stability, and service quality. This study aims to analyze the influence of workload (X1) and job satisfaction (X2) on turnover intention (Y). A quantitative research approach was employed, with data collected through the distribution of Likert-scale questionnaires to 86 permanent employees as respondents. The data were analyzed using a series of statistical tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings reveal that workload has a positive and significant effect on turnover intention, indicating that the higher the workload perceived by employees, the greater their tendency to leave the company. Conversely, job satisfaction has a negative and significant effect, suggesting that higher job satisfaction reduces the likelihood of turnover intention. Simultaneously, both independent variables significantly influence turnover intention, with an Adjusted R² value of 35.6%, while the remaining 64.4% is influenced by other factors not examined in this study. These findings emphasize the importance of balanced workload management and continuous efforts to improve job satisfaction in order to minimize turnover intention and support the company’s operational sustainability.

The development of information technology has driven a significant transformation in business strategy, including in the automotive industry. This study aims to analyze the influence of digital marketing and service quality on the purchase decision of Honda motorcycles on the Honda Ciracas Ride. The shift from conventional to digital marketing and the high competition of the automotive industry in the East Jakarta area are important backgrounds for this study. The research method used is a quantitative approach with survey techniques through questionnaires distributed to 263 respondents who have made purchases. Data analysis was carried out using SPSS software with a series of statistical tests, including validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination. The results of the study showed that partially, digital marketing had a positive and significant effect on purchase decisions, with a t-count value of 2.355 > t-table of 1.970 and a significance of 0.019 < 0.05. The quality of service also showed a positive and significant influence, with a t-count value of 7.782 > t-table of 1.970 and a significance of 0.000 < 0.05. Simultaneously, these two variables have a significant effect on purchasing decisions, shown by the F-calculation value of 66.438 > F-table 3.030 and the significance of 0.000 < 0.05. These findings confirm the importance of optimizing digital marketing strategies and improving service quality in improving consumer purchasing decisions in the automotive sector.

In a global economic situation full of uncertainty, gold is one of the most popular investment instruments because it is considered stable and has a high intrinsic value. PT Antam Tbk UBPP Precious Metals is one of the precious metal providers trusted by the public. However, purchasing decisions are not only influenced by product quality, but also by price and customer trust factors. This study aims to determine the effect of price and customer trust on purchasing decisions for precious metals at PT Antam Tbk UBPP Precious Metals. This study uses quantitative statistical methods with data collection techniques through questionnaires to 110 respondents selected using purposive sampling techniques, namely respondents who have purchased gold at PT Antam Tbk directly or online. Data analysis was carried out by validity test, reliability test, classical assumption test, multiple linear regression test, hypothesis testing and coefficient of determination test using SPSS version 25. This research was conducted from April-June 2025. The results showed that the price partially had a positive and significant effect on purchasing decisions (3,728>1,982). customer trust also partially had a positive and significant effect on purchasing decisions (6,591>1,982) and price and customer trust simultaneously had a positive and significant effect on the decision to purchase precious metals at PT Antam Tbk UBPP Precious Metals (69,693>3,08).

The skincare industry has seen significant growth in the importance of maintaining skin health and appearance. This study aims to examine the influence of promotions on TikTok social media and product quality on Gen Z consumers' purchasing decisions for Glad2Glow skincare products. The study employs a quantitative method using a survey technique via an online questionnaire distributed between April and June 2025 to 80 Gen Z respondents who had viewed Glad2Glow promotions on TikTok and made purchases. Data analysis was conducted using SPSS version 27 software, including data quality tests such as validity, reliability, classical assumptions, multiple linear regression, t-test, F-test, and determination coefficient. The analysis results indicate that, partially, promotions on TikTok social media do not significantly influence purchasing decisions, with a significance value of (0.354 > 0.05) and (calculated t-value 0.932 < table t-value 1.991). Conversely, Product Quality was found to have a positive and significant effect on Purchase Decisions, with a significance value of (0.01 < 0.05) and (calculated t-value 5.551 > table t-value 1.991). Simultaneously, both variables—Promotion on TikTok Social Media and Product Quality—together have a significant effect on Purchase Decisions, as indicated by F calculated 26.763 (> F table 3.12) and significance 0.01 (< 0.05).

The souvenir industry in Kediri has become increasingly competitive, driving business actors to strengthen their marketing strategies through brand image, service quality, and product variety. Rumah Madumongso, as one of the well-known local souvenir centers, faces challenges in maintaining consumer appeal amid the abundance of similar products available in the market. Therefore, a study is needed to examine the factors influencing consumer purchasing decisions. This research aims to analyze the influence of brand image, service quality, and product variety on purchasing decisions, both partially and simultaneously. The study applied a quantitative approach with a survey method, collecting data from 130 respondents using questionnaires distributed through accidental sampling. Data analysis was conducted using SPSS, employing validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results show that brand image and product variety have a positive but not significant effect on purchasing decisions. In contrast, service quality has a positive and significant influence, emphasizing the crucial role of service in encouraging consumers to make purchases. Simultaneously, the three variables significantly influence purchasing decisions, as indicated by an F-value of 56.740 with a significance level of 0.000. The coefficient of determination (R²) of 0.575 indicates that 57.5% of the variation in purchasing decisions is explained by brand image, service quality, and product variety, while the remaining 42.5% is influenced by other factors beyond this study. These findings highlight the need for more comprehensive marketing strategies to strengthen the competitiveness of local souvenir industries.